Phelps v. Orange County Assessment Appeals Board No. 1

Opinion

ARONSON, J.

Plaintiff James S. Phelps, as trustee of the John Wilson Phelps Trust (trust), challenges the action of respondent Webster J. Guillory, Orange County Assessor (Assessor), in reassessing a shopping center complex (property) held by the trust upon the death of Wilson W. Phelps (Wilson), an income beneficiary of the trust, and the decision of respondent Orange County Assessment Appeals Board No. (appeals board) to uphold the reassessment. Plaintiff contends the transfer of Wilson’s interest as an income beneficiary to his four children did not qualify as a change of ownership…